GAB CONSULT: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
GAB CONSULT
Largest movements
- Deferred charges and accrued income -€16,167
down €16,167 (-81.6%), from €19,804 to €3,637
- Stocks and contracts -€5,413
down €5,413 (-41.8%), from €12,937 to €7,524
- Cash -€2,922
down €2,922 (-9.2%), from €31,643 to €28,721
mainly Short-term financial debts (-€25,000) and Trade debts (-€12,458)
- Receivables within one year +€2,788
up €2,788 (+21.3%), from €13,095 to €15,883
of which Other amounts receivable: +€2,781
- Tangible fixed assets -€1,083
down €1,083 (-19.7%), from €5,494 to €4,410
of which Plant, machinery and equipment: -€2,175
- Short-term financial debts -€25,000
down €25,000 (-100%), from €25,000 to €0
- Profit (loss) carried forward +€23,197
up €23,197, from -€23,197 to €0
- Trade debts -€12,458
down €12,458 (-69.3%), from €17,980 to €5,521
- Reserves -€10,446
down €10,446 (-21.6%), from €48,297 to €37,850
- Contributions +€2,000
up €2,000 (+200%), from €1,000 to €3,000
- Gross operating margin +€23,751
up €23,751, from -€1,582 to €22,169
- Staff costs -€9,821
down €9,821 (-100%), from €9,821 to €0
- Financial income +€1,104
up €1,104 (+469%), from €236 to €1,340
- Other operating charges -€1,088
down €1,088 (-67.4%), from €1,615 to €526
- Depreciation -€1,023
down €1,023 (-19.6%), from €5,219 to €4,197
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €82,973 | €60,175 | -€22,797 | -27.5% |
| Fixed assets | 21/28 | €5,494 | €4,410 | -€1,083 | -19.7% |
| Tangible fixed assets | 22/27 | €5,494 | €4,410 | -€1,083 | -19.7% |
| Plant, machinery and equipment | 23 | €2,912 | €736 | -€2,175 | -74.7% |
| Furniture and vehicles | 24 | €2,582 | €3,674 | +€1,092 | +42.3% |
| Current assets | 29/58 | €77,479 | €55,765 | -€21,714 | -28.0% |
| Stocks and contracts in progress | 3 | €12,937 | €7,524 | -€5,413 | -41.8% |
| Stocks | 30/36 | €12,937 | €7,524 | -€5,413 | -41.8% |
| Amounts receivable within one year | 40/41 | €13,095 | €15,883 | +€2,788 | +21.3% |
| Trade receivables | 40 | €13,095 | €13,101 | +€7 | +0.1% |
| Other amounts receivable | 41 | - | €2,781 | +€2,781 | |
| Cash at bank and in hand | 54/58 | €31,643 | €28,721 | -€2,922 | -9.2% |
| Deferred charges and accrued income | 490/1 | €19,804 | €3,637 | -€16,167 | -81.6% |
| Total equity and liabilities | 10/49 | €82,973 | €60,175 | -€22,797 | -27.5% |
| Equity | 10/15 | €26,100 | €40,850 | +€14,751 | +56.5% |
| Contributions | 10/11 | €1,000 | €3,000 | +€2,000 | +200% |
| Reserves | 13 | €48,297 | €37,850 | -€10,446 | -21.6% |
| Distributable reserves | 133 | €48,297 | €37,850 | -€10,446 | -21.6% |
| Profit (loss) carried forward | 14 | -€23,197 | €0 | +€23,197 | |
| Amounts payable | 17/49 | €56,873 | €19,325 | -€37,548 | -66.0% |
| Amounts payable within one year | 42/48 | €56,418 | €19,325 | -€37,093 | -65.7% |
| Financial debts | 43 | €25,000 | €0 | -€25,000 | -100% |
| Credit institutions | 430/8 | €25,000 | €0 | -€25,000 | -100% |
| Trade debts | 44 | €17,980 | €5,521 | -€12,458 | -69.3% |
| Suppliers | 440/4 | €17,980 | €5,521 | -€12,458 | -69.3% |
| Taxes, remuneration and social security | 45 | €11,762 | €10,166 | -€1,596 | -13.6% |
| Taxes | 450/3 | €11,762 | €7,700 | -€4,062 | -34.5% |
| Remuneration and social security | 454/9 | - | €2,466 | +€2,466 | |
| Other amounts payable | 47/48 | €1,675 | €3,637 | +€1,962 | +117% |
| Accrued charges and deferred income | 492/3 | €456 | €0 | -€456 | -100% |
| Remuneration, social security and pensions | 62 | €9,821 | €0 | -€9,821 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,219 | €4,197 | -€1,023 | -19.6% |
| Other operating charges | 640/8 | €1,615 | €526 | -€1,088 | -67.4% |
| Gross operating margin | 9900 | -€1,582 | €22,169 | +€23,751 | |
| Operating profit (loss) | 9901 | -€18,236 | €17,446 | +€35,683 | |
| Financial income | 75/76B | €236 | €1,340 | +€1,104 | +469% |
| Recurring financial income | 75 | €236 | €1,340 | +€1,104 | +469% |
| Financial charges | 65/66B | €5,003 | €5,817 | +€814 | +16.3% |
| Recurring financial charges | 65 | €5,003 | €5,817 | +€814 | +16.3% |
| Profit (loss) for the period before taxes | 9903 | -€23,003 | €12,969 | +€35,973 | |
| Income taxes | 67/77 | €193 | €219 | +€25 | +13.0% |
| Profit (loss) for the period | 9904 | -€23,197 | €12,751 | +€35,948 | |
| Profit (loss) for the period to be appropriated | 9905 | -€23,197 | €12,751 | +€35,948 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.